Consultation: Implementation of Global Minimum Tax and Hong Kong Minimum Top-up Tax

ACCA welcomes the opportunity to provide views in response to the consultation paper issued by the Financial Services and the Treasury Bureau (“FSTB”) on the proposed scheme to implement global minimum tax and Hong Kong minimum top-up tax. Our response is based on feedback from our Hong Kong Tax Committee and our wider network of international tax experts.

Our comments on the current position, and some observations on the wider policy context are set out on the consultation response document found on this page.